MBA/MST Dual Degree Archive 2020-2021

1.00

SBS-700 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities this course provides you with the opportunity to identify your strengths, interests, values, vision, and capabilities, and identify next steps to leverage your program and realize your professional goals.

MBA students only

1.00

This course teaches students ethical frameworks to lead and manage organizations that go beyond the standard legal compliance and risk management approaches, and that embrace the more inclusive principles of sustainability and corporate responsibility. This course will set forth the fundamentals of managerial ethics and will prepare students for the complex, multilevel managerial and leadership integrity challenges that corporations face today.

MBA students only

3.00

This first-semester MBA course introduces students to the topic of world-class clusters as a multi-level phenomenon. Beginning from the macro level of analysis and proceeding to the micro level, the course covers a panoply of concepts and frameworks for understanding why world-class clusters emerge at specific locations in the first place and then regularly succeed in transforming themselves to keep up with and even lead the pace of change in their respective industries. In the group projects that they conduct for this course, students are expected to emulate the characteristics of high-powered teams found in world-class clusters: the course thus begins with conceptual understanding of world-class clusters and then proceeds to have students emulate the behavior that can be observed in world-class clusters.

1.50

This course introduces the basic tools and concepts of microeconomics (2 classes) for supply and demand analysis; for consumer market behavior; and for production, cost, and pricing decisions in different market structures. Greater emphasis (4 to 5 classes) in the course is on the macroeconomic topics of national economic performance, the economic role of government and fiscal and monetary policy, and the banking and financial system in the current economic environment. The course is intended for MBA students who have no recent academic background in economics.

1.50

This course emphasizes the importance of basic concepts in probability and statistics for managerial decision making with a strong emphasis on practical application. Students will learn basic data analysis, random variables and probability distributions, sampling distributions, interval estimation, hypothesis testing and regression. MS Excel will be used throughout the course. Numerous examples are chosen from quality control applications, finance, marketing and Management to illustrate the managerial value of applying sound statistical techniques to the analysis of operational data.

MBA-625 or SBS-604 or ISOM-631 (may be taken concurrently)

3.00

This course provides students with Operations Management concepts, techniques, and tools to design, analyze, and improve operational capabilities in any organization. Students will understand and analyze common OM decisions on managing inputs (materials, information, finances, and human resources) and processes to deliver desirable outcomes to customers. Topics covered include operations strategy, process analysis, quality management and lean operations, capacity analysis, inventory management, product development, supply chain management, project management, revenue management and pricing, decision analysis, and forecasting. Software tools used may include MS Excel, MS Visio, and MS Project. This course will contain experiential learning components related to Boston's world-class industries, which may include guest lectures, simulation exercises, and/or visits to local organizations.

1 course from each of the following groups: MBA-615 or SBS-603; MBA-625, SBS-604, or ISOM-631; MBA-640 or ACCT-800; These courses may be taken prior to or concurrently with MBA-650.

3.00

This course introduces the basic principles of corporate finance. The main focus is on fundamental principles such as time value of money, asset valuation, and risk and return tradeoff. Topics to be covered also include cost of capital, capital budgeting, and capital structure.

3.00

At its core, marketing is about providing consumer value. The practice of doing this is changing constantly-driven by rapid and far-reaching changes in technology; globalization; and the evolution of consumer values, practices, and lifestyles. This course will present themes, theories, and trends that are critical for: 1. understanding the business of creating, capturing and sustaining value; 2. introducing students to the global, consumer, and technological realities of marketing in the 21st Century; and 3. providing students with a sound foundation to explore marketing in further depth in upper-level elective courses. This course also contains an experiential component. .

3.00

This course teaches students critical thinking and problem solving skills in the context of two essential ingredients of collaboration: leading people and teams, and managing projects. Students will learn concepts and processes that support building and launching high performing teams that can manage complex projects efficiently and effectively. Students will collaborate experientially to solve problems facing Boston's world-class industry clusters.

3.00

This course introduces students to three essential ingredients of innovation: Entrepreneurial Thinking, Information Technology in an Age of Disruption, and Law as Framework. Entrepreneurial thinking is a critical element in the creation, growth, and sustainability of an organization. In new ventures, entrepreneurs drive innovation with limited resources and within a flat organization. Information technology, strategically selected and implemented, can provide a significant, competitive advantage. Students will survey the increasingly complex, evolving, and highly competitive business environment in which ethical, legal, economic, and regulatory forces are continuously reshaping the global marketplace both to create and limit competitive opportunities. This course will contain experiential components, relating to Boston's world-class industries.

3.00

The Immersion course provides an opportunity for students to link their program work to hands-on experience and visits to real-life global companies. The highly experiential, intensive course combines classroom learning with a direct business and cultural experience. Students will work in teams directly for a client or several clients, solving real challenges, using their analytical skills, knowledge, and experience to develop feasible solutions. Required for all MBA students, the course will be offered globally or nationally to accommodate a variety of student needs.

3.00

This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in-depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current "real life" financial statements. The students would practice data analytics through the analysis of companies' financial ratios. The course includes a discussion of ethical issues facing accounting professionals and time value of money techniques. For MSA, GCA, & MST students, this is the first course in the financial accounting sequence. For MBA students, this potential elective course builds upon concepts learned in MBA 640.

ACCT-800 or MSA Program Director permission

3.00

This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

3.00

This course focuses on the federal income taxation of individuals with some discussion of business entity taxation where the topics are applicable to both areas of tax law. The course explores the basic structure of individual income taxation, including gross income, exclusions, deductions, credits, the alternative minimum tax and the tax formula. The course also covers a basic introduction to the taxation of property transactions which is the focus of TAX 802. It emphasizes professional tax practice by incorporating research, professional writing and communication skills and the preparation of complex tax returns. The attainment of these essentials skills is facilitated by the routine exposure to the interpretation of statutes of the Internal Revenue Code, the review of Treasury Regulations, and the exploration of various court cases and rulings as applied to various fact patterns and case studies.

3.00

Title 26 of the United States Code, otherwise known as the Internal Revenue Code, is among the most complicated area of the law to research. Statutes, regulations, and agency issuances interact to create a complicated set of legal precedents. This course covers tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases, and rulings. This course will also emphasize effective oral and written communication of research findings and recommendations, and proper administration, ethics, and responsibilities of tax practice.

TAX-801 or approval of the MST Director

3.00

This course examines the concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structure, income tax calculation, corporate distributions to shareholders, stock redemptions, and partial and complete liquidation are covered. Tax planning and professional practice will be emphasized throughout the course via realistic tax cases and the completion of a comprehensive corporate tax return problem, including adjusting entries, work paper preparation and a tax accrual calculation. To enhance oral presentation skills students will analyze a realistic case and will present aspects of the case to the class.

TAX-801 or approval of the MST Director

3.00

This course provides an in-depth study of pass-through entities inclusive of partnerships, Subchapter S corporations, limited liability companies and other tax issues related to closely held businesses. The course covers entity selection, entity formation, allocations of income, maintenance of capital accounts, taxation of operations, transactions, contributions, distributions, mixing bowl transactions, sales of ownership interests and other current issues. The course develops procedural skills by including the examination and application of relevant Code sections, regulations, and case law. Emphasis is placed on professional tax practice by incorporating a case study which promotes the development of decision making, tax planning, technical writing and communication skills to be employed in advising clients and business partners.

Take MBA-701, MBA-710, MBA-721, MBA-730, and SBS-700

1.00

This course involves synthesizing and applying the content from Values Based Decision Making through two deliverables, both of which require reflection on the MBA experience. Students will consider the external clients they have worked with in their client oriented classes and the MBA curriculum through an ethical lens. They will focus on identifying organization-based ethical issues and values, applying ethical frameworks to analyze them, and making an argument as leaders or managers for an ethical solution. This course will offer application and synthesis, taught towards the end, allowing students to creatively apply ethical perspectives to what they learned in the MBA.

MBA students only. SBS-700, MBA-701, MBA-710, MBA-615(or SBS-603), MBA-625(or SBS-604), MBA-635, MBA-640(or ACCT-800,) MBA-650, MBA-660, MBA-720(or MBA-721), MBA-730, and MBA-745(may be taken concurrently)

3.00

This course introduces students to the fundamentals of the global business environment in a way specifically relevant to innovation in world-class clusters. The course has a three-part format: 1. global business fundamentals; 2. opportunity recognition, validation and planning; and 3. experiential term group project in the elaboration of a proposed innovation. Global business fundamentals include the complexities of operating in the international economic environment, the theory and practice of trade, the global integration and local responsiveness of the multinational firm, the internationalization decision of firms, as well as the different modes of entry.

SBS-700, MBA-701, MBA-710, MBA-615(or SBS-603), MBA-625(or SBS-604), MBA-635, MBA-640(or ACCT-800,) MBA-650, MBA-660, MBA-720(or MBA-721), MBA-730, and MBA-745(may be taken concurrently)

3.00

Students engage in a variety of learning activities, such as case studies, computer simulations, examinations, project reports, and most especially, experiential exercises involving competition. Students will develop a multi-functional general management perspective. The course is designed to help students integrate and apply their knowledge and techniques learned in the core courses of the MBA program into an overall view of the firm, evaluate the environment, and speculate on the future direction of the organization. Students will also learn about the principal concepts, frameworks, and techniques of strategic management, they will develop the capacity for strategic thinking, and they will examine the organizational and environmental contexts in which strategic management unfolds. This course will make extensive use of experiential activities and projects designed to get students to experience the dynamics of competition right in the classroom.

MBA students only. SBS-700 MBA-701 MBA-710 MBA-615 MBA-625 MBA-635 MBA-640 MBA-650 MBA-660 MBA-720(or MBA-721) MBA-730 MBA-745 MBA-750 MBA-760 (MBA-745, MBA-750 and MBA-760 may be taken concurrently with MBA-770)

3.00

The final course in the MBA curriculum ties together the integral components of the four industry clusters, strategy and business fundamentals to the experience of leading change. Students experience the change process personally through a simulation. Students then apply their learning to an applied project based in one of the four clusters that is team-based, client-focused, grounded in research, and integrates MBA concepts as required with a final presentation to a live client. As part of understanding change, students will also evaluate the wider societal impacts of the business change. Finally, students reflect on their MBA program in total, revisiting their career plan and vision. This course uses multiple approaches, defining, understanding and experiencing the strategic value of change at the organizational, team, and individual levels.

TAX-801, TAX-862, and TAX-863 (may be taken concurrently)

3.00

This course is the MST program's Capstone. The course focuses on the study of the U.S. tax compliance process, the required tax forms, and the use of primary tax software to prepare and file timely tax returns for corporate and pass-through entities. Students gain exposure to professional tax practice by employing the use of IRS form instructions, preparing complex tax forms, and completing other compliance tasks. Students also gain real world tax practice exposure by developing fundamental tax return review skills via the review of completed tax returns in which they are tasked with identifying errors. The course further emphasizes the importance of tax elections and tax planning strategies which have been introduced throughout the program's curriculum.

TAX-801 or approval of the MST Director

3.00

This course builds upon the basic exposure to the taxation of property transactions in TAX 801. The course explores realization and recognition issues related to the disposition of property. It includes the coverage of basis, holding period, the characterization of gains and losses, passive activity and at-risk rules, amortization, depreciation and depreciation recapture, and other current tax topics related to property transactions. It emphasizes professional tax practice by incorporating the research of complex transactions, the preparation of tax journal entries, and professional writing and communication skills. Tax planning skills are learned via the exploration of transaction structuring techniques that minimize or defer tax exposure.

TAX-801 or approval of the MST Director

3.00

This course focuses on understanding the difference between tax avoidance and tax evasion. Ethics and tax practitioner regulation will be presented and explored. Upon successful course completion, students should know and understand the laws governing practice before the IRS and how the IRS is organized and administrated. Tax deficiencies, assessments, claims for refunds, statutes of limitation and the appeal process will be explained and illustrated. Selected Code sections, regulations, Internal Revenue Manual (IRM) provisions and case law will be analyzed to understand tax practice. The Collection Process used by Revenue Officers will be described. The taxpayers' ability to make Installment Agreements or Offers in Compromise will be studied and presented. Indirect methods of accounting used by IRS Revenue Agents will be identified and examined. The course emphasizes tax practice by incorporating technical writing skills to be employed in responding to tax notice correspondence from taxing authorities. Additionally, tax practice is emphasized via the incorporation of a case study which requires an oral presentation of a written protest in defense of a taxpayer under audit.

TAX-801 and TAX-862 or approval of the MST Director

3.00

This course studies the U.S. taxation of U.S. persons with non-U.S. income and or activities, or both. The course examines foreign tax credit principles and includes hands on application of the foreign tax credit limitation rules. The course covers individuals with earned foreign income, controlled foreign corporations, and provides an overview of earnings and profits, tested income, Subpart F income and investment in U.S. property. The curriculum of the course has been revised to incorporate the substantial additions and modifications to the U.S. international tax system resulting from the Tax Cuts and Jobs Act including the Global Intangible Low Tax-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT) and the Foreign-Derived Intangible Income (FDII). The curriculum includes foreign currency issues, an overview of income tax treaties, other current international tax issues, and addresses compliance and disclosure requirements. The course incorporates tax practice by employing a case study that allows hands on application of the course curriculum as it relates to the calculation and reporting of non-U.S. transactions and the completion of relevant tax forms.

TAX-801 or approval of the MST Director

3.00

This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. The course also delves into the limitations upon the states' authority to tax which arise from U.S. Constitutional and federal law. The major types of taxes are covered which include sales and use taxes, corporate income, franchise taxes, and excise taxes. The course emphasizes a case review approach to the study of state and local taxation. Students will be exposed to current developments via the analysis of current tax cases from various states and local taxing authorities and recent U.S. Supreme Court decisions. The ability to practice in this area requires strong research skills as tax law routinely changes at the state and local level and changes in federal tax law can pose significant implications on the states' enforcement of its tax laws. In order to meet this expectation, the course focuses on professional tax practice skills development by incorporating research of current tax law and its implication as it relates to an assigned case study. The case study requires that students develop a tax planning strategy and present a recommendation based on their research findings and the overall business strategy of a given entity.

TAX-801 and TAX-862 or approval of the MST Director

3.00

This course examines the IRC corporate provisions of both tax-free and taxable acquisitions and reorganizations in relation to various acquisitive and reorganizational transactions. Topics include acquisition methods such as asset purchase, stock purchase, and contribution and acquisition combinations. Topics also covered include the continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction, carryovers, limitations, basis, and consolidated tax returns. The course incorporates professional tax practice via the implementation of a case study approach which requires the examination of Code provisions, case law and current tax practice in devising a tax strategy that identifies the most tax advantaged acquisition or reorganization based on an assigned fact pattern, and the completion of a consolidated tax return.

TAX-801 or approval of the MST Director

3.00

This course primarily focuses on the taxation of U.S. citizens and residents as it relates to estates, trusts and gift taxes. Due to recent growth in the global mobility of persons, the course also introduces tax issues surrounding the estate and gift tax burden of non-U.S. persons who are domiciled in the U.S. or who have never been domiciled in the U.S. but must be considered in U.S. estate and gift tax planning. The tax implication related to various types of trusts and their use in estate planning is also analyzed. Topics covered include, income in respect to a decedent, generation-skipping transfer taxes, the implication of administrative powers, terminations, distributable net income and other recent developments. The course emphasizes tax professional tax practice by incorporating research based on the analysis of various practical tax scenarios and the preparation of estate, gift and trust tax returns.

Take TAX-801 or receive MST Program Director approval

3.00

This course covers the tax and regulatory issues related to investment companies. The course also introduces the regulation and taxation of securities, derivatives, commodities, options, and other types of hybrid financial products. Topics introduced may include the global intangible low-taxed income, financial transactions involving mergers and acquisitions, Base Erosion Anti-Abuse Tax and the implication for across border hybrid tax planning strategies resulting from changes in tax regulations, and other current topics.

Take TAX-801 and TAX-862, or receive MST Program Director approval.

3.00

Accounting for income taxes and their financial statement impact is one of the most complex aspects of US GAAP and one of the most risky areas prone to financial misstatements and audit issues. This course covers the principals of accounting for income taxes under ASC 740. Topics include calculation of current and deferred taxes, valuation allowance, uncertain tax positions (formerly FIN 48), and issues pertaining to multinational companies including permanently reinvested earnings. The course exposes students to professional tax practice by incorporating a case assignment which includes financial statements and requires the preparation of the adjusting journal entries, the preparation of the tax footnotes to include the deferred asset/liability, the calculation of the effective tax rate, and writing of the related disclosures.

Take TAX-801 or receive MST Program Director approval

3.00

This course focuses principally upon the interface of our federal tax system with the criminal justice system. The course covers select federal tax crimes found in United States Code (U.S.C.) Title 26, including tax evasion and false returns. Additionally, a selection of federal crimes found in Title 18 is examined including conspiracy and false statements. The course also covers the legal, evidentiary, and procedural challenges presented in the investigation and prosecution of criminal tax cases.

Take TAX-801 or recieve MST Program Director approval

3.00

This course is an overview course on international tax practice with emphasis on inbound, taxation of non-U.S. domestic entities with income generated within the U.S., and outbound taxation, taxation of U.S. domestic entities with income generated outside of U.S. borders. Students gain an understanding of the concept of nexus and its implications as it relates to an entity's potential tax reporting responsibilities and tax liability within the U.S. The course introduces students to the limitations on taxing authority as it relates to foreign entities as a consequence of protections afforded under U.S. constitutional and federal law, the implications of foreign tax treaties, and the strategies employed to avoid the risk of double taxation. The course emphasizes professional tax practice by employing a case study approach in which research of international tax matters is conducted, a written analysis of the findings is prepared and recommendations are presented.

TAX-801 or approval of the MST Director

1.00- 3.00

Enables a student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report. The project must be approved by the dean of academic affairs prior to registration.